57 chapters · 2,101 sections in this title.
Miss. Code Ann. § 27-65-61 Jeopardy assessment and warrant
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If the commissioner has cause to believe and believes that the collection of taxes due by any taxpayer will be jeopardized by delay, he may assess such taxes immediately, together with damages and interest, and may immediately file with the circuit clerk a notice of tax lien for …
Miss. Code Ann. § 27-65-63 Execution of warrant by sheriff or special agent; fees
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The sheriff or special agent of the Tax Commission, upon receipt of a warrant or a jeopardy warrant, shall immediately seize any property of the taxpayer named in the warrant, in all respects, with like effect, and in the manner prescribed by law with respect to executions of jud…
Miss. Code Ann. § 27-65-65 Commissioner may bid at sales
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When any property is offered for sale under the authority of a warrant or writ of execution for the collection of sales taxes, damages or interest, and no bid is submitted equal to the reasonable value of the property, the commissioner or his agent may bid therefor on behalf of t…
Miss. Code Ann. § 27-65-67 Alias executions
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Whenever any property, personal or real, which is seized and sold by virtue of the foregoing provisions, is not sufficient to satisfy the claim of the State of Mississippi for which distraint or seizure is made, the commissioner may, thereafter, and as often as the same may be ne…